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Proposed regulations would require all 401(k) plans and other defined contribution plans, not just plans that choose to comply with Section 404(c) of ERISA, to disclose uniform and basic information to plan participants and beneficiaries. Information required to be disclosed, including fees, would have to be furnished in a comparative format (e.g., a chart). Plan sponsors that employ third-party administrators should work with them to ensure that new disclosure duties will be satisfied. Plan sponsors that administer their own plans must review their disclosure practices, and decide how fees will be broken out, calculated, and disclosed. The regs are proposed to become effective for plan years beginning January 1, 2009.
Q. Our office manager, who is pregnant, has begun coming in late two or three times a week due to morning sickness. Because she is a salaried employee, we know that we cannot deduct from her wages for partial-day absences. Can we change her position to one that is paid on an hourly basis until she returns from her maternity leave? ...